Taxpayer loses CGT case
Language: English Series: Antiques Trade Gazette ; (1081) 3 April 1993, 1(1)Publication details: 1993Subject(s): Summary: In "Smith (Inspector of Taxes) v Schofield" HL 11 March 1993 the previous decision in favour of the taxpayer (WB2807-62) was overthrown. This test case provides an important ruling on the application of indexation allowances in capital goods resulting from the sale of antiques.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB2913-60 (Browse shelf(Opens below)) | 1 | Available | 41818-1001 |
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| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| WB2913-28 Words used must be adequate | WB2913-42 Negligence : solicitors | WB2913-43 Tenant`s eviction | WB2913-60 Taxpayer loses CGT case | WB2914-08 Eligibility for disturbance payment | WB2914-25 Inclusion of goodwill | WB2914-26 Validity of notice |
In "Smith (Inspector of Taxes) v Schofield" HL 11 March 1993 the previous decision in favour of the taxpayer (WB2807-62) was overthrown. This test case provides an important ruling on the application of indexation allowances in capital goods resulting from the sale of antiques.